TITLE XI: FINANCES OF THE TERRITORIAL COLLECTIVITY OF MARTINIQUE

The accounting officer of the local authority is solely responsible and liable for: 1° Taking all necessary steps to collect income, legacies and donations and other resources allocated to the service of the local authority; 2° Arranging, against debtors in arrears and with the authorisation of the president of the local authority, the necessary deeds, notifications and enforcement measures under the conditions of article D. 71-104-4; 3° To notify the…

The management account submitted by the local authority’s accounting officer presents the local authority’s accounting position at 31 December of the financial year, including the transactions of the additional day. The management account submitted by the local authority’s accounting officer presents the local authority’s accounting position at 31 December of the financial year, including the transactions of the additional day.

The management account drawn up by the local authority’s accounting officer is submitted to the local authority’s chairman to be attached to the administrative account, as a supporting document.